Effects of Tax Exemption on Economic Growth

Detalhes bibliográficos
Autor(a) principal: Miranda, Marconi
Data de Publicação: 2022
Outros Autores: Ferreira, Marco, Abrantes, Luiz, Macedo, Suélem
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: BBR. Brazilian Business Review (English edition. Online)
Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/697
Resumo: Faced with economic crisis and stagnation, the Brazilian government, in the fiscal realm, has been characterized by the adoption of exemption tax policies. In this scenario, the present study aimed to investigate the behavior of some dimensions of industrial activity, having as its central focus the effect that the Tax on Industrialized Products exemptions has on the economic growth of Brazilian municipalities. The empirical strategy employed used statistical models in panel data and quantile regression, taking the period between 2007 and 2017. The main results indicated that, even with the positive behavior of industrial activity, especially between 2009 and 2013, the exemptions did not contribute to the economic growth of Brazilian municipalities.
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spelling Effects of Tax Exemption on Economic GrowthEfeitos da Desoneração de Impostos no Crescimento EconômicoCrisisMunicipalitiesExemptionsGrowthCriseMunicípiosDesoneraçãoCrescimentoFaced with economic crisis and stagnation, the Brazilian government, in the fiscal realm, has been characterized by the adoption of exemption tax policies. In this scenario, the present study aimed to investigate the behavior of some dimensions of industrial activity, having as its central focus the effect that the Tax on Industrialized Products exemptions has on the economic growth of Brazilian municipalities. The empirical strategy employed used statistical models in panel data and quantile regression, taking the period between 2007 and 2017. The main results indicated that, even with the positive behavior of industrial activity, especially between 2009 and 2013, the exemptions did not contribute to the economic growth of Brazilian municipalities.Diante de crise e estagnação econômica, o governo brasileiro, no âmbito fiscal, tem se caracterizado pela adoção de políticas tributárias desonerativas. Nesse cenário, o presente trabalho visou investigar o comportamento de algumas dimensões da atividade industrial, tendo como mote central o efeito das desonerações do Imposto Sobre Produtos Industrializados no crescimento econômico dos municípios brasileiros. A estratégia empírica consistiu no uso de modelos estatísticos em dados em painel e regressão quantílica, tomando como referência o período entre os anos de 2007 e 2017. Dentre os principais resultados destacam-se o fato de que mesmo com o comportamento positivo da atividade industrial, principalmente entre os anos de 2009 e 2013, as desonerações não contribuíram para o crescimento econômico dos municípios brasileiros.FUCAPE Business Shool2022-02-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/69710.15728/bbr.2021.19.2.4Brazilian Business Review; Vol. 19 No. 2 (2022): Vol. 19 No. 2 (2022): March to April 2022; 1-18Brazilian Business Review; v. 19 n. 2 (2022): Vol. 19 No. 2 (2022): Março a Abril 2022; 1-181808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/697/1043http://www.bbronline.com.br/index.php/bbr/article/view/697/1044http://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessMiranda, MarconiFerreira, MarcoAbrantes, LuizMacedo, Suélem2022-05-10T11:45:15Zoai:ojs.pkp.sfu.ca:article/697Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2022-05-10T11:45:15BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false
dc.title.none.fl_str_mv Effects of Tax Exemption on Economic Growth
Efeitos da Desoneração de Impostos no Crescimento Econômico
title Effects of Tax Exemption on Economic Growth
spellingShingle Effects of Tax Exemption on Economic Growth
Miranda, Marconi
Crisis
Municipalities
Exemptions
Growth
Crise
Municípios
Desoneração
Crescimento
title_short Effects of Tax Exemption on Economic Growth
title_full Effects of Tax Exemption on Economic Growth
title_fullStr Effects of Tax Exemption on Economic Growth
title_full_unstemmed Effects of Tax Exemption on Economic Growth
title_sort Effects of Tax Exemption on Economic Growth
author Miranda, Marconi
author_facet Miranda, Marconi
Ferreira, Marco
Abrantes, Luiz
Macedo, Suélem
author_role author
author2 Ferreira, Marco
Abrantes, Luiz
Macedo, Suélem
author2_role author
author
author
dc.contributor.author.fl_str_mv Miranda, Marconi
Ferreira, Marco
Abrantes, Luiz
Macedo, Suélem
dc.subject.por.fl_str_mv Crisis
Municipalities
Exemptions
Growth
Crise
Municípios
Desoneração
Crescimento
topic Crisis
Municipalities
Exemptions
Growth
Crise
Municípios
Desoneração
Crescimento
description Faced with economic crisis and stagnation, the Brazilian government, in the fiscal realm, has been characterized by the adoption of exemption tax policies. In this scenario, the present study aimed to investigate the behavior of some dimensions of industrial activity, having as its central focus the effect that the Tax on Industrialized Products exemptions has on the economic growth of Brazilian municipalities. The empirical strategy employed used statistical models in panel data and quantile regression, taking the period between 2007 and 2017. The main results indicated that, even with the positive behavior of industrial activity, especially between 2009 and 2013, the exemptions did not contribute to the economic growth of Brazilian municipalities.
publishDate 2022
dc.date.none.fl_str_mv 2022-02-16
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Artigo revisado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/697
10.15728/bbr.2021.19.2.4
url http://www.bbronline.com.br/index.php/bbr/article/view/697
identifier_str_mv 10.15728/bbr.2021.19.2.4
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/697/1043
http://www.bbronline.com.br/index.php/bbr/article/view/697/1044
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FUCAPE Business Shool
publisher.none.fl_str_mv FUCAPE Business Shool
dc.source.none.fl_str_mv Brazilian Business Review; Vol. 19 No. 2 (2022): Vol. 19 No. 2 (2022): March to April 2022; 1-18
Brazilian Business Review; v. 19 n. 2 (2022): Vol. 19 No. 2 (2022): Março a Abril 2022; 1-18
1808-2386
1807-734X
reponame:BBR. Brazilian Business Review (English edition. Online)
instname:Fucape Business School (FBS)
instacron:FBS
instname_str Fucape Business School (FBS)
instacron_str FBS
institution FBS
reponame_str BBR. Brazilian Business Review (English edition. Online)
collection BBR. Brazilian Business Review (English edition. Online)
repository.name.fl_str_mv BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)
repository.mail.fl_str_mv || bbronline@bbronline.com.br
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